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Orange County Probation Department – Restitution Payments (S9-20-1)

… As a result, some victims may never receive the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders … payments totaling $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

V.3.I Class – V. Chart of Accounts (COA) Governance

… for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and … alphanumeric digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

Henrietta Fire District – Financial Condition (2021M-27)

… (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial condition and presented budgets …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Richmondville – Administration of Grant Moneys (2013M-374)

… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374

DiNapoli: MTA's Future Unthinkable Without Aid From Washington

… Transportation Authority's announcement of its plans for severe cuts and other measures, if it does not receive needed federal assistance: “The MTA is … drastic cuts and fare hikes that won’t come near what it needs, and in fact will extend the problems we face, …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washington

Town of Hammond – Town Clerk Operations (2014M-350)

… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the period January 1, 2013 …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Goshen – Police Payroll (2014M-244)

… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s … January 1, 2012 through April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

Indian River Central School District – Financial Condition (2016M-287)

… service fund. The District’s long-range financial plan does not show detailed projections and their effect on fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Town of Poestenkill – Credit Card Purchases (2024M-34)

… complete report – pdf] Audit Objective  Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured … before payment.  Key Findings  The Board did not ensure all credit card purchases were adequately supported, for … Ensure purchases are properly supported. Audit and approve all claims before payment.  Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

Windsor Central School District – Fuel Controls (2022M-133)

… – pdf] Audit Objective Determine whether Windsor Central School District (District) officials established adequate internal … purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

North Greenbush Common School District – Claims Auditing (2022M-112)

… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were … officials could not demonstrate that all charges were for School purposes. We reviewed 170 credit card charges … documentation such as receipts was not available for 66 charges totaling $23,376. The need or purpose was not …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… $2.3 million. While the Corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay off the …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Village of Akron – Selected Financial Activities (2016M-133)

… Recommendations Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly … Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Adirondack Central School District – Information Technology (2022M-61)

… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Internal Control

… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards … Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework …

https://www.osc.ny.gov/state-agencies/guidance/internal-control

State Agencies Bulletin No. 2249

… Units (BU) 01 and 21 at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-association